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PENGARUH DIMENSI FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021).

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The purpose of this study was to examine the effect of the factors of external pressure, personal financial need, effective monitoring, inventory turnover ratio, whistleblowing system, change in auditor, total accrual ratio, related party transsaction, direct experience, change in CEO, change in direct, frequent number of CEO’s picture, dean independent commisioner dualisme position and cooperates with goverment projects in detecting fraudulent financial statement. The type of data used in this study is secondary data in form of company annual reports. The research population is Infrastructure Sector companies listed on the Indonesian Stock Exchange in 2019-2021. Sampling was done by using purposive sampling method with a total sample of 75 sampels. The analytical technique used is Multiple Linear Regression using SPSS 26.0 program. This results showed that the variabels of external pressure, effective monitoring, inventory turnover ratio, whistleblowing system, change in auditor, total accrual ratio, direct experience, change in direct, frequent number of CEO’s picture, and cooperation with government projects had no significant in detecting fraudulent financial statement, while the personal financial need, related party transsaction, change in CEO and independent commisioner with other position variable had a significtant effect in detecting fraudulent financial statement.

Availability
Inventory Code Barcode Call Number Location Status
2307000871T89502T895022023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T895022023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xviii, 117 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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